Question

Equivalent Units of Production

Units of production data for the two departments of Pacific Cable and Wire Company for November of the current fiscal year are as follows:

	Drawing Department	Winding Department
Work in process, November 1	4,900 units, 55% completed	3,200 units, 60% completed
Completed and transferred to next processing department during November	67,100 units	65,900 units
Work in process, November 30	3,700 units, 55% completed	4,400 units, 25% completed

a. If all direct materials are placed in process at the beginning of production, determine the direct materials and conversion equivalent units of production for November for the Drawing Department. If an amount is zero, enter in "0".

Drawing Department
Direct Materials and Conversion Equivalent Units of Production
For November
	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, November 1
Started and completed in November
Transferred to Winding Department in November
Inventory in process, November 30
Total

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b. If all direct materials are placed in process at the beginning of production, determine the direct materials and conversion equivalent units of production for November for the Winding Department. If an amount is zero, enter in "0".

Winding Department
Direct Materials and Conversion Equivalent Units of Production
For November
	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, November 1
Started and completed in November
Transferred to finished goods in November
Inventory in process, November 30
Total

Answer 1

a
Drawing Department
Direct Materials and Conversion Equivalent Units of Production
For November
	Whole Units	Direct Materials	Conversion
		Equivalent Units	Equivalent Units
Inventory in process, November 1	4900	0	2205	=4900*(1-55%)
Started and completed in November	62200	62200	62200	=67100-4900
Transferred to Winding Department in November	67100	62200	64405
Inventory in process, November 30	3700	3700	2035	=3700*55%
Total	70800	65900	66440
b
Winding Department
Direct Materials and Conversion Equivalent Units of Production
For November
	Whole Units	Direct Materials	Conversion
		Equivalent Units	Equivalent Units
Inventory in process, November 1	3200	0	1280	=3200*(1-60%)
Started and completed in November	62700	62700	62700	=65900-3200
Transferred to Winding Department in November	65900	62700	63980
Inventory in process, November 30	4400	4400	1100	=4400*25%
Total	70300	67100	65080